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2007 (7) TMI 523 - AT - Central ExciseCenvat/Modvat - Capital goods - Transfer of ownership - Held that: - there was deemed removal from the premises of the appellant consequent to issue of commercial invoice, and it was proper to deem that the moulds have been received back in the appellant’s factory for the intended purpose. It is to be noted that if the moulds were received by the buyers and physically retuned to the appellant, the credit was available - appeal allowed.
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